Military cost control (1 - 10 of 87 items)
Navy Shipbuilding: Need to Document Rationale for the Use of Fixed-Price Incentive Contracts and Study Effectiveness of Added Incentives
GAO-17-211: Published: Mar 1, 2017. Publicly Released: Mar 1, 2017.
Over 80 percent of the Navy's shipbuilding contracts awarded over the past 10 years were fixed-price incentive (FPI). However, GAO found that half of the six selected contracts it reviewed did not document the Navy's justification for selecting this contract type. Moreover, key documents that should describe the rationale for selecting contract elements varied across these contracts. Given the Nav...
DOD Financial Management: Additional Efforts Needed to Improve Audit Readiness of Navy Military Pay and Other Related Activities
GAO-15-658: Published: Sep 15, 2015. Publicly Released: Oct 15, 2015.
Based on documentation provided by the Navy and the results of audit procedures, an independent public accountant (IPA) concluded that information reported on the Navy's schedule of military pay activity for April 2013 reconciled to a complete population of pay transactions that were adequately supported and valid. GAO reviewed the Navy's documentation and the IPA's related audit documentation. No...
DOD Financial Management: Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan
GAO-11-932T: Published: Sep 15, 2011. Publicly Released: Sep 15, 2011.
The Department of Defense (DOD) has initiated several efforts over the years to address its long-standing financial management weaknesses and ultimately achieve unqualified (clean) opinions on its financial statements. In 2005, the DOD Comptroller first issued the Financial Improvement and Audit Readiness (FIAR) Plan for improving financial management and reporting. In May 2010, the DOD Comptrolle...
DOD Financial Management: Improvement Needed in DOD Components' Implementation of Audit Readiness Effort
GAO-11-851: Published: Sep 13, 2011. Publicly Released: Sep 15, 2011.
The Department of Defense (DOD) has been required to prepare audited annual financial statements since 1997 but to date, has not been able to meet this requirement. The National Defense Authorization Act of Fiscal Year 2010 mandated that DOD be prepared to validate [certify] that its consolidated financial statements are audit-ready by September 30, 2017. In May 2010, DOD issued its Financial Impr...
Army Working Capital Fund: Actions Needed to Reduce Carryover at Army Depots
GAO-08-714: Published: Jul 8, 2008. Publicly Released: Jul 8, 2008.
The five Army depot maintenance activities support combat readiness by providing services to keep Army units operating worldwide. From fiscal years 2004 through 2007, the amount of new orders received to perform work increased 100 percent from $2.6 billion to $5.2 billion. The number of new orders is a factor in the amount of work the depots carry over from one fiscal year to the next. While past...
Military Base Realignments and Closures: Estimated Costs Have Increased and Estimated Savings Have Decreased
GAO-08-341T: Published: Dec 12, 2007. Publicly Released: Dec 12, 2007.
The Department of Defense (DOD) is currently implementing recommendations from the 2005 Base Realignment and Closure (BRAC) round, which is the fifth round undertaken by DOD since 1988. The 2005 round is, by GAO's assessment, the biggest, most complex, and costliest BRAC round ever, in part because, unlike previous rounds, the Secretary of Defense viewed the 2005 round as an opportunity not only t...
Air Force Assessment of the Joint Strike Fighter's Aerial Refueling Method
GAO-05-316R: Published: Mar 14, 2005. Publicly Released: Mar 14, 2005.
The Joint Strike Fighter (JSF) acquisition program is estimated to cost $245 billion to develop and produce three variants of stealthy fighter aircraft--a conventional takeoff and landing variant for the Air Force, an aircraft carrier variant for the Navy, and a short take-off and vertical landing variant for the Marine Corps and Air Force. A major goal of the JSF program is to reduce costs by max...
Travel Cards: Control Weaknesses Leave Navy Vulnerable to Fraud and Abuse
GAO-03-147: Published: Dec 23, 2002. Publicly Released: Jan 24, 2003.
Poor oversight and management of DOD's travel card program has led to high delinquency rates, costing DOD millions in lost rebates and increased ATM fees. As a result, the Congress asked GAO to report on (1) the magnitude, impact, and cause of delinquencies, (2) the types of fraudulent and abusive uses of the travel card, and (3) the effectiveness of internal controls over DOD's travel card progra...
Purchase Cards: Navy Vulnerable to Fraud and Abuse but Is Taking Action to Resolve Control Weaknesses
GAO-03-154T: Published: Oct 8, 2002. Publicly Released: Oct 8, 2002.
For a number of years, the Department of Defense (DOD) has been promoting departmentwide use of purchase cards, and their use has dramatically increased. DOD reported that in fiscal year 2001, more than 230,000 civilian and military cardholders made 10.7 million purchase card transactions valued at more than $6.1 billion. The Navy has the second largest purchase card program in DOD. As was previou...
Travel Cards: Control Weaknesses Leave Army Vulnerable to Potential Fraud and Abuse
GAO-02-863T: Published: Jul 17, 2002. Publicly Released: Jul 17, 2002.
In fiscal year 2001, the Army had 430,000 individually billed travel card accounts, and about $619 million in related charges. Most Army cardholders properly used their travel cards and promptly paid amounts owed. However, the Army's delinquency rate is higher than any other Department of Defense (DOD) component or executive branch agency. GAO also identified numerous instances of potentially frau...